AR SOLUTIONS: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
AR SOLUTIONS
Largest movements
- Receivables within one year +€27,981
up €27,981 (+313%), from €8,937 to €36,918
of which Trade receivables: +€25,726
- Cash +€10,123
up €10,123 (+9.3%), from €108,575 to €118,698
mainly Net result for the year (+€37,327) and Tax, wage and social debts (+€5,453)
- Deferred charges and accrued income +€1,591
up €1,591 (+405%), from €393 to €1,984
- Profit (loss) carried forward +€37,327
up €37,327 (+149%), from €25,126 to €62,454
- Tax, wage and social debts +€5,453
up €5,453 (+41.7%), from €13,073 to €18,526
of which Taxes: +€3,256
- Trade debts -€3,263
down €3,263 (-30.1%), from €10,832 to €7,569
- Advances received -€2,000
no longer reported in 2024 (was €2,000)
- Other debts +€1,703
up €1,703 (+41.8%), from €4,077 to €5,780
- Turnover -€121,403
no longer reported in 2024 (was €121,403)
- Purchases and services -€79,524
no longer reported in 2024 (was €79,524)
- Gross operating margin +€21,180
up €21,180 (+50.6%), from €41,879 to €63,059
- Staff costs -€21,022
down €21,022 (-80.6%), from €26,076 to €5,054
- Taxes +€9,248
up €9,248 (+112%), from €8,284 to €17,532
From the 2023 result to the 2024 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €119,474 | €158,694 | +€39,220 | +32.8% |
| Fixed assets | 21/28 | €1,569 | €1,094 | -€475 | -30.3% |
| Tangible fixed assets | 22/27 | €1,569 | €1,094 | -€475 | -30.3% |
| Plant, machinery and equipment | 23 | €1,178 | €868 | -€310 | -26.3% |
| Furniture and vehicles | 24 | €391 | €226 | -€165 | -42.3% |
| Current assets | 29/58 | €117,905 | €157,600 | +€39,696 | +33.7% |
| Amounts receivable within one year | 40/41 | €8,937 | €36,918 | +€27,981 | +313% |
| Trade receivables | 40 | €4,296 | €30,023 | +€25,726 | +599% |
| Other amounts receivable | 41 | €4,641 | €6,896 | +€2,255 | +48.6% |
| Cash at bank and in hand | 54/58 | €108,575 | €118,698 | +€10,123 | +9.3% |
| Deferred charges and accrued income | 490/1 | €393 | €1,984 | +€1,591 | +405% |
| Total equity and liabilities | 10/49 | €119,474 | €158,694 | +€39,220 | +32.8% |
| Equity | 10/15 | €89,492 | €126,819 | +€37,327 | +41.7% |
| Contributions | 10/11 | €12,600 | €12,600 | = | 0.0% |
| Reserves | 13 | €51,766 | €51,766 | = | 0.0% |
| Non-distributable reserves | 130/1 | €191 | €191 | = | 0.0% |
| Reserves not available under the articles | 1311 | €191 | €191 | = | 0.0% |
| Distributable reserves | 133 | €51,574 | €51,574 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,126 | €62,454 | +€37,327 | +149% |
| Amounts payable | 17/49 | €29,982 | €31,875 | +€1,893 | +6.3% |
| Amounts payable within one year | 42/48 | €29,982 | €31,875 | +€1,893 | +6.3% |
| Trade debts | 44 | €10,832 | €7,569 | -€3,263 | -30.1% |
| Suppliers | 440/4 | €10,832 | €7,569 | -€3,263 | -30.1% |
| Advances received on contracts in progress | 46 | €2,000 | - | -€2,000 | |
| Taxes, remuneration and social security | 45 | €13,073 | €18,526 | +€5,453 | +41.7% |
| Taxes | 450/3 | €12,842 | €16,098 | +€3,256 | +25.4% |
| Remuneration and social security | 454/9 | €231 | €2,427 | +€2,197 | +952% |
| Other amounts payable | 47/48 | €4,077 | €5,780 | +€1,703 | +41.8% |
| Turnover | 70 | €121,403 | - | -€121,403 | |
| Goods, raw materials, services and sundry goods | 60/61 | €79,524 | - | -€79,524 | |
| Remuneration, social security and pensions | 62 | €26,076 | €5,054 | -€21,022 | -80.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,193 | €475 | -€718 | -60.2% |
| Other operating charges | 640/8 | €2,195 | €2,371 | +€176 | +8.0% |
| Gross operating margin | 9900 | €41,879 | €63,059 | +€21,180 | +50.6% |
| Operating profit (loss) | 9901 | €12,416 | €55,159 | +€42,743 | +344% |
| Financial income | 75/76B | €30 | - | -€30 | |
| Recurring financial income | 75 | €30 | - | -€30 | |
| Financial charges | 65/66B | €96 | €300 | +€205 | +214% |
| Recurring financial charges | 65 | €96 | €300 | +€205 | +214% |
| Profit (loss) for the period before taxes | 9903 | €12,350 | €54,859 | +€42,509 | +344% |
| Income taxes | 67/77 | €8,284 | €17,532 | +€9,248 | +112% |
| Profit (loss) for the period | 9904 | €4,066 | €37,327 | +€33,261 | +818% |
| Profit (loss) for the period to be appropriated | 9905 | €4,066 | €37,327 | +€33,261 | +818% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.